Petitioner has questioned the vires of Section 16(4) of CGST Act which imposes a time limit for availment of Input Tax Credit, as being violative of Articles 14, 19(1)(g) and 300A of the Constitution of India, Since the vires of provisions of the Act and Rules are under challenge herein, the instant writ petition be listed before the appropriate Division Bench
Section 16 of the CGST Act — Input Tax Credit – The petitioner questioned the vires of Section 16(4), which imposes a time limit for availment of ITC Credit, and whereunder GSTR-3B has been declared to be a valid return under section 39 with retrospective effect from 1st July, 2017, as it affects the right of the petitioner availing tax credit. The Petitioner challenged the demand letter dated 13th February, 2020, asking it to pay the amount of Rs. 97,324/- availed as ITC for discharging its output tax liability.
Held that:- The Hon’ble High Court held that the instant matter does not fall within the subject matter assigned to this Bench and directed the matter be listed before the appropriate Division Bench, as per the present distribution of roster.